States Regulating Date Labeling

s Regulating Date Labeling Perishable Foods Potentially Hazardous Foods Milk/Dairy Meat/ Poultry Shellfish Eggs Other Alabama Alaska Arizona Arkansas California Colorado Connecticut Delaware Florida Georgia Hawaii Idaho Illinois Indiana Iowa Kansas Kentucky Louisiana Maine Maryland Massachusetts Michigan Minnesota Mississippi Missouri Montana Nebraska Nevada New Hampshire New Jersey New Mexico New York

s Regulating Date Labeling Perishable Foods Potentially Hazardous Foods Milk/Dairy Meat/ Poultry Shellfish Eggs Other North Carolina North Dakota Ohio Oklahoma Oregon Pennsylvania Rhode Island South Carolina South Dakota Tennessee Texas Utah Vermont Virginia Washington Washington, D.C. West Virginia Wisconsin Wyoming

s Regulating Food Sales Past Some Label Dates No Regulation Past-Date Sales Regulated Foods for which Sale After Date is Restricted Alabama Alaska Arizona Arkansas California Colorado eggs Connecticut Delaware Florida shellfish and milk/ dairy Georgia Hawaii Idaho Illinois eggs Indiana Iowa Kansas Kentucky milk/milk products Louisiana Maine Maryland milk meat, Class A foods (baby food, infant formula, potentially hazardous foods) eggs, infant formula, shellfish, milk, potentially hazardous foods, pre-packaged sandwiches Massachusetts All food products (special focus on perishable and semiperishable foods) Michigan Pre-packaged perishable foods, meat, milk/dairy Minnesota Mississippi Missouri Montana milk Nebraska Nevada Potentially hazardous foods

s Regulating Food Sales Past Some Label Dates No Regulation Past-Date Sales Regulated Foods for which Sale After Date is Restricted New Hampshire Pre-wrapped sandwiches New Jersey milk New Mexico milk/dairy New York North Carolina North Dakota Ohio Oklahoma Oregon Packaged perishable foods Pennsylvania milk Rhode Island Packaged bakery products South Carolina South Dakota Tennessee Texas Utah Vermont Virginia Dairy Washington Perishable packaged foods Washington, D.C. Potentially hazardous foods, dairy, meat, poultry, fish, bread products, eggs, cold meats, packaged perishable foods, etc. West Virginia Wisconsin eggs Wyoming

Liability Protection Laws Citation Type of Protection Civil Criminal Protections Apply When End Recipient Pays for the Donated Food Protections Apply to Direct Donations Alabama Ala. Code 1975 20-1-6 x x Alaska Alaska Stat. 17.20.346 x x x Arizona Ariz.Rev. Stat. Ann. 36-916 x x x Arkansas Ark. Code Ann. 20-57-103 x x x California Cal. Civ.Code 1714.25 x Colorado Colo. Rev. Stat. 13-21-113 x x Connecticut Conn. Gen. Stat. Ann. 52-557L x x x Delaware Del.Code Ann. Tit. 10, 8130 x x District of Columbia D.C. Code 48-301 x x Florida Fla. Stat. Ann. 768.136 x x Georgia Ga. Code Ann. 51-1-31 x x x Hawaii Haw. Rev. Stat. 145D-1 D-5 x x Idaho Idaho Code Ann. 6-1301 1302 x x Illinois 745 Ill. Comp. Stat. 50/1 50/4 x Indiana Ind. Code 34-30-5-1 34-30-5-2 x Iowa Iowa Code Ann. 672.1 x x x Kansas Kan. Stat. Ann. 65-687 x x Kentucky Ky. Rev. Stat. 413.247 248 x x Louisiana La. Rev. Stat. Ann. 9:2799 x Maine Me. Rev. Stat. tit. 14, 166 x Maryland Massachusetts Md. Code Ann. Cts. & Jud. Proc. 5-634 Md. Code Ann. Health Gen. 21-322 Mass. Gen. Laws Ann. Ch. 94, 328; 105 Mass. Code Regs. 520.119 x Only wild game x x ** Michigan Mich. Comp. Laws Ann. 691.1572 x x

Liability Protection Laws Citation Type of Protection Civil Criminal Protections Apply When End Recipient Pays for the Donated Food Protections Apply to Direct Donations Minnesota Minn. Stat. Ann. 604A.10 x x Mississippi Miss. Code Ann. 95-7-1 x Missouri Mo. Rev. Stat. 537.115 x x Montana Mont. Code Ann. 27-1-716 x x x Nebraska Neb. Rev. Stat. 25-21,189 x * Nevada Nev. Rev. Stat. 41.491 x x New Hampshire N.H. Rev. Stat. 508:15 x x x x New Jersey N.J. Stat. Ann. 24:4A-1 A5 x x x New Mexico N.M. Stat. Ann. 41-10-1 3 x x x New York N.Y. Agric. & Mkts. Laww 71-y z x x North Carolina N.C. Gen. Stat. Ann. 99B-10 x x x North Dakota N.D. Cent. Code 19-05.1-02 19-05.1-05 x x Ohio Ohio Rev. Code Ann. 2305.37 x Oklahoma Okla. Stat. Ann. tit. 76, 5.6 x x x Oregon Or. Rev. Stat. 30.890 x x x Pennsylvania 10 Pa. Stat. Ann. 351-58 x x Rhode Island R.I. Gen. Laws Ann. 21-34-1 2 x x * South Carolina S.C. Code Ann. 15-74-10 40 x x South Dakota S.D. Codified Laws 39-4-22 24 x x Tennessee Tenn. Code Ann. 53-13-101 103 x x Texas Tex. Civ. Prac. & Rem. Code Ann. 76.001 004 Utah Utah Code Ann. 4-34-5, 78B-4-502 x x x x * Vermont Vt. Stat. Ann. tit. 12, 5761 5762 x x x Virginia Va. Code Ann. 3.2-5144 x

Liability Protection Laws Citation Type of Protection Civil Criminal Protections Apply When End Recipient Pays for the Donated Food Protections Apply to Direct Donations Washington Wash. Rev. Code Ann. 69.80.031 x x West Virginia W. Va. Code, 55-7D-1 4 x x Wisconsin Wis. Stat. Ann. 895.51 x Wyoming Wyo. Stat. Ann. 35-7-1301 x * Food recovery organization must distribute the food for free in order to receive protection; donor is protected even if the food recovery organization charges ** Explicitly allows donation of past-date food, as long as the food is wholesome, separated from foods that are not past-date, and clearly labeled as past-date

Tax Incentives for Food Donations Legislation Deduction or credit Benefit Eligible donors Eligible food Eligible recipients Arizona Ariz. Rev. Stat. Ann. 42-5074 Arizona Ariz. Rev. Stat. Ann. 43-1025 California Cal. Rev. & Tax. Code 17053.88 California Cal. Rev. & Tax. Code 17053.12 Colorado Colo. Rev. Stat. 39-22- 536 Colorado Colo. Rev. Stat. Ann. 39-22-301 Deduction Deduction Gross proceeds of sales or gross income from donated food Full wholesale market price, or the most recent sale price (whichever is greater) of donated crops 10% of inventory cost 50% of transportation costs 25% of wholesale market price, up to $5,000 annually 25% of wholesale market price, up to $1,000 annually Restaurants Taxpayer engaged in the business of farming or processing agricultural crops Taxpayer responsible for planting, managing, and harvesting crops Taxpayer engaged in the business of processing, distributing, or selling agricultural products All taxpayers C-Corporations Prepared food, drink, or condiment Agricultural crops Fresh produce Agricultural crops Agricultural crops (grains, fruit, vegetables), livestock, eggs, dairy Crops and livestock Nonprofits that regularly serve free meals to the needy and indigent at no cost Nonprofits located in Arizona whose use of the crop is related to their taxexempt status Food banks located in California Nonprofits Nonprofit hungerrelief charitable organizations Charitable organizations that do not collect money, other property, or services in exchange for product

Tax Incentives for Food Donations Legislation Deduction or credit Benefit Eligible donors Eligible food Eligible recipients District of Columbia D.C. Code 47-1806.14 50% of the value of the food commodity donation, up to 2,500 annually All taxpayers Food Commodities (vegetables, fruits, grains, mushrooms, honey, herbs, nuts, seeds, or rootstock grown in the District by urban farming or by a community garden) District of Columbia food banks or shelters recognized as a tax-exempt organization Iowa Iowa Code 190B.101-.106, 422.11E, 422.33(30) 15% of fair market value, up to $5,000 annually Taxpayers that produce a food commodity Any apparently wholesome food Food banks and emergency feeding organizations Kentucky Ky. Rev. Stat. Ann. 141.392 10% of fair market value Taxpayer who derives income from agricultural products Edible agricultural products Nonprofit food programs operating in Kentucky Missouri Mo. Rev. Stat. 135.647 50% of food or cash donation, up to $2,500 annually All taxpayers Cash or food that is not past-date Local food pantries in the area where the donor resides in MO Oregon Or. Rev. Stat. 315.154 and 315.156 South Carolina S.C. Code Ann. 12-6- 3750 Virginia VA Code Ann. 58.1-439.12:12 10% of wholesale market price $75 per carcass 30% of fair market value, up to $5,000 annually Taxpayer or corporation that grows crops or livestock Licensed meat packer, butcher, or processing plant Any person engaged in the business of farming Crops and livestock Deer Food crops (grains, fruits, nuts, or vegetables) Food bank or other charitable organization in OR that distributes food without charge Nonprofits engaged in distributing food to needy; no portion of deer can be sold Nonprofit food bank engaged in providing food to the needy; food can be sold to the needy or other nonprofits

Laws for Feeding Food Scraps to Swine* Specific Food Bans Heat-treatment Requirements** Licensure Requirements Individual Use Regs. Full prohibition on animal/ veg. waste Full prohibition on animal waste only Animal and veg. must be heattreated Animal waste must be heattreated License required to heat-treat waste License required to feed waste to swine License required for both May feed household garbage to own swine New Jersey New Mexico New York North Carolina North Dakota Ohio Oklahoma Oregon Pennsylvania Puerto Rico Rhode Island South Carolina South Dakota Tennessee Texas Utah*** Vermont Virginia Washington West Virginia Wisconsin Wyoming * ** *** The following states also regulate the feeding of food scraps to other animals, such as cattle and poultry: California, Georgia, Illinois, Iowa, Kansas, Massachusetts, Michigan, Minnestoa, nebraska, Nevada, New Jersey, New York, Pennsylvania, Puerto Rico, South Dakota. Note that some states provide not that garbage must be heat-treated, but rather that it must be treated in other ways (i.e., processed ) before it can be fed to livestock. Alaska and Utah have no regulations.

Organic Waste Bans & Recycling Laws Currently in Effect Connecticut Conn. Gen. Stat. Ann. 22a-226e Vermont Vt. Stat. Ann. tit. 10, 6605k Massachusetts 310 Mass. Code Regs. 19.017 Rhode Island R.I. Gen. Laws Ann. 23-18.9-17 California Cal. Pub. Res. Code 42649.81 Food Waste Generators Covered Waste Production Threshold to be Covered Distance Exemptions Commercial food wholesaler or distributor, industrial food manufacturer or processor, supermarket, resort or conference center. 2014: 104 tons/year 2020: 52 tons/year Any individual, partnership, company, corporation, association, unincorporated association, joint venture, trust, municipality, the of Vermont or any agency, department, or subdivision of the, federal agency, or any other legal or commercial entity. 2014: 104 tons/year 2015: 52 tons/year 2016: 26 tons/years 2017: 18 tons/year 2020: Food scraps banned from landfill completely Any individual, partnership, association, firm, company, corporation, department, agency, group, public body (including a city, town, district, county, authority, state, federal, or other governmental unit). 1 ton/week* *Generators are covered only for weeks during which they meet the threshold 20 miles 20 miles None 15 miles Commercial food wholesaler or distributor, industrial food manufacturer or processor, supermarket, resort or conference center, banquet hall, restaurant, religious institution, military installation, prison, corporation, hospital or other medical care institution, casino, and covered educational facility. 2016: 104 tons/year 2018: 52 tons/ year for covered educational facilities Any business, meaning a commercial or public entity such as a firm, partnership, corporation, or association organized as a for-profit or nonprofit entity. Multifamily residential dwellings are exempted. 2016: 8 cubic yards per week 2017: 4 cubic yards per week 2020: 2 cubic yards per week IF statewide organic waste disposal has not been reduced to 50% of the level in 2014. None (but there are exemptions for rural jurisdictions)